Associated Portland Cement Manufacturers Ltd v Kerr

Core Citations

CONSIDERS

• Income Tax Act 1918
• Finance Act 1937 - Articles : SCH-4

REFERS TO

• Atherton v British Insulated and Helsby Cables Ltd
• Collins (Inspector of Taxes) v Adamson (Joseph) & Company ; Joseph Adamson & Company v Collins
• Southwell v Savill Brothers

REPORTED OPINION OF in

• 27 TC 103
• [1945] 2 All ER 535
• 62 TLR 115

REFERRED in

• Strick v Regent Oil Company Ltd ; Regent Oil Company Ltd v Commissioners of Inland Revenue
• Casey v Royal Cinemas (Limerick) Ltd
• Morgan v Tate & Lyle Ltd

[See more]

• B.P. Australia Ltd v Federal Commissioner of Taxation
• Heather v P-E Consulting Group Ltd; Commissioners of Inland Revenue v P-E Consulting Group Ltd

APPLIED in

• Walker v Joint Credit Card Company Ltd

CONSIDERED in

• Broken Hill Theatres Pty Ltd v Federal Commissioner of Taxation
• Colonial Mutual Life Assurance Society Ltd v Federal Commissioner of Taxation

CITED in

• Lawson v Johnson Matthey Plc

This document cites

• Atherton v British Insulated and Helsby Cables Ltd
• Beak v Robson
• Collins (Inspector of Taxes) v Adamson (Joseph) & Company ; Joseph Adamson & Company v Collins
• Southwell v Savill Brothers
• Margerison (HM Inspector of Taxes) v Tyresoles, Ltd



See all quotations

• Income Tax Act 1918